1989 (6) TMI 207

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.....K. Shanna, S.D.R., for the Respondents. [Order per: S. Kalyanam, Member (T)]. - No. E/Misc./291/89-A. - This is an application for change of Cause Title consequent on the change of the name of the Company. Petition is allowed and Cause Title is directed to be amended accordingly. 2. E/465/81-A. - This appeal is directed against the order of the Appellate Collector of Central Excise, Calc....

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....e collected by the Bag Collecting Agents of the respective cement factories (to be collected by them at the consumers' work sites on Cash and Carry basis) and the resale price for the period 1-10-1975 to 31-12-1975 is Rs. 92.54 per 100 bags. Sales tax where leviable is extra. The learned Consultant for the appellants contended that the price having been statutorily fixed and manufacturers being un....

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....S.D.R. submitted that notwithstanding the ruling of the Tribunal in favour of the appellants, he would reiterate the reasoning of the Original Authority as well as Appellate Authority in the impugned orders. 5. We have carefully considered the submissions made before us. The question with regard to the includibility of the cost of packing materials in the assessable value for the goods in quest....

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..... We are also fortified in this view by the ruling of the Larger Bench in the case of Associated Cement Companies Ltd., Jabalpur and Others v. Collector of Central Excise, Indore and Others, referred to supra. As a matter of fact, the Larger Bench of this Tribunal in the Associated Cement Companies case has followed the ratio of ruling of Madhya Pradesh High Court in the case of Birla Jute Manufac....